Columbia County; ad valorem tax for county purposes; provide homestead exemption

Property tax relief for Columbia County homeowners

The law creates an $8,000 exemption from a qualifying Columbia County resident's home's assessed value, not an $8,000 tax refund. It covers county-purpose property taxes, including county bond taxes, but not state, school, or city taxes. The home must qualify under Georgia's homestead rules, and the exemption covers no more than five contiguous acres. Other county homestead exemptions still apply, but this exemption is reduced by value already exempt under Georgia Code Section 48-5-44. Value above the exemptions remains taxable. You or your agent must apply to the county tax commissioner, who provides forms and checks initial and ongoing eligibility. The exemption renews automatically while you maintain the homestead; you must report when you no longer qualify. The law requires a county vote on November 4, 2025, with more than half of votes cast supporting approval. Voter approval activates the exemption for tax years beginning January 1, 2026. Without approval, or without the required election, the exemption section automatically repeals on the 365th calendar day after the election date. Columbia County pays election costs, and notice must appear in the county's official publication for two consecutive weeks beforehand. The election superintendent must certify results to the Secretary of State; any county voter can seek a court order enforcing compliance.